Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Student's Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd)

In this research, “Activity Based Costing” (ABC) system was used in a comparative form to calculate cost price of training students in Shiraz, Yazd and Fasa. For this purpose, after defining activity centers, by applying cost driver, costs allocating processes in each activity center was determined. Finally concerning the usage credit based of activity service centers, costs price of each credit were calculated and from the whole credits costs, cost price of each major was calculated. Results showed student education cost price in different majors has a significant difference. This difference mainly originates from the number of subject-credits, equipments needed, the arrangement of practical and theoretical subjects and the number of students. In addition, nearly 40% of the cost price in each major is related to sustaining costs (university and college chief, cost pool and educational indirect costs) and others are related to unit level costs (manpower cost and consuming material in laboratories).